Prepare and line a baking tray or small deep baking dish (depending if you would prefer thicker honeycomb pieces) with some baking paper.
Place sugar and honey into a saucepan and allow sugar to melt gently over a very low heat until completely dissolved. Do not stir too much or otherwise it may crystallize.
Once sugar has dissolved, bring to the boil and cook for about 10 minutes or until the mixture reaches hard crack stage (154°C using a sugar thermometer).
Remove saucepan from heat and sift over the bicarbonate of soda, stirring only until the mixture froths and expands to double its size.
Quickly pour into the prepared tin and allow to cool for about 15 minutes or until mixture has set completely.
Break honeycomb into shards and dip into melted dark chocolate. Allow chocolate to set before serving.